本篇论文目录导航：
【题目】上市农业公司财务实力提升探析
【第一章】提升农业上市公司财务优势探究绪论
【第二章】财务竞争力的内涵界定及理论阐述
【第三章】农业上市公司财务竞争力的指标体系与评价方法
【4.1 4.2】基于因子分析法的评价过程
【4.3 4.4】基于熵权法的评价过程
【第五章】提升农业公司财务竞争力的对策与展望
【参考文献】农业上市企业财务能力评价研究参考文献
目 录
摘 要
ABSTRACT
1 绪论
1.1 研究背景与研究意义
1.1.1 研究背景
1.1.2 研究意义
1.2 文献综述
1.2.1 国外核心竞争力研究综述
1.2.2 国内核心竞争力研究综述
1.2.3 国内财务竞争力研究综述
1.2.4 国内外综述简评
1.3 研究内容与框架
1.4 研究方法与创新
1.4.1 本文的研究方法
1.4.2 本文的创新点
2 财务竞争力的内涵界定及理论阐述
2.1 财务竞争力的内涵
2.1.1 财务竞争力概念的界定
2.1.2 财务竞争力的特点
2.1.3 财务竞争力的构成要素
2.1.4 财务竞争力的形成机制
2.2 财务竞争力的相关理论基础
2.2.1 企业财务战略理论
2.2.2 企业资源基础理论
2.2.3 企业核心能力理论
2.2.4 竞争战略理论
3 农业上市公司财务竞争力的指标体系与评价方法
3.1 农业上市公司概念的界定与发展特征
3.1.1 农业上市公司概念的界定
3.1.2 农业上市公司发展特征
3.2 农业上市公司财务竞争力评价指标体系设计
3.2.1 评价指标的设计原则
3.2.2 评价指标的选取
3.3 现有评价方法的评述
3.4 财务竞争力评价方法的选择
3.4.1 因子分析法简述
3.4.2 熵权法简述
3.4.3 基于 KENDALL 系数的一致性检验
4 农业上市公司财务竞争力实证分析
4.1 样本的选取与数据说明
4.2 基于因子分析法的评价过程
4.2.1 因子分析法的分析过程
4.2.2 农业上市公司财务竞争力排名
4.3 基于熵权法的评价过程
4.3.1 熵权法的分析过程
4.3.2 农业上市公司财务竞争力排名
4.4 结果分析
4.4.1 一致性检验的结果分析
4.4.2 共性因子分析
5 研究总结与展望
5.1 研究结论
5.2 提升财务竞争力的对策
5.2.1 提升农业上市公司财务竞争力的宏观措施
5.2.2 提升农业上市公司财务竞争力的微观措施
5.3 研究不足与展望
参考文献
致 谢
摘 要
进入后金融危机时代，企业面临的竞争愈加激烈，培育和提高企业特有的竞争力成为企业获取长期竞争优势的重要方式与途径。而作为企业竞争力的关键构成部分，财务竞争力的重要性日益凸显，受到理论界与实践界的广泛关注。鉴于农业在我国国民经济中的重要地位，研究农业先进生产力代表的上市公司财务竞争力状况及其提升对策，不仅能促进农业上市公司的经营发展，还有利于我国农业产业化升级和农业经济的健康发展。因此，本文以农业上市公司为研究对象，具有重要的理论与实践意义。本文的主要内容与结论如下：
（1）回顾国内外相关文献。首先，从资源、知识、能力、整合等多个层面对国内外核心竞争力的相关研究进行了回顾，了解不同学者对于其构成要素与评价体系的认识。在此基础上，又进一步梳理了国内财务竞争力的相关研究，发现学术界关于财务竞争力的定义尚未形成统一认识，相关理论体系有待完善；另外，相对于其他行业，关于农业上市公司财务竞争力的相关研究并不多，且方法较为单一。
（2）阐述了财务竞争力的概念与特征，并指出财务竞争力是基于财务战略、财务资源、财务能力与财务执行力的有机整合。此外，从识别、获取和协调整合财务资源与能力的三个阶段分析了财务竞争力的形成机制，并阐明了财务竞争力的相关理论基础。
（3）结合农业上市公司发展特点，构建财务竞争力评价指标体系并进行实证分析。首先，分析了我国农业上市公司发展现状，发现其以下特点：公司经营管理不佳，对资金的吸引力不够；规模实力较小，难以获得规模效应带来的收益；地域分布整体分散，在小部分地区集中；经营范围广泛，“背农”现象严重。在此基础上，结合指标设计原则，基于盈利能力、成长能力、营运能力、偿债能力、获现能力、规模实力六个维度，选取了 18 个财务指标构建适用于农业上市公司的财务竞争力评价指标体系。在此评价指标体系的基础上，以 2013 年农业上市公司为研究对象，分别用因子分析法与熵权法对其进行实证分析，并通过 KENDALL 检验法发现两种结果具有一致性，这也验证了指标选取的合理性。
（4）研究结论与相应对策。研究发现以下结论：农业上市公司整体财务竞争力水平不强，财务竞争意识尚未完全形成；农业上市公司数量少，整体规模实力也较小，多数公司未能有效整合企业资源与能力，营运能力与成长能力表现一般；政府补贴与偶然性收入对公司盈利水平有一定程度的影响，部分公司盈利质量不佳；综合研究财务竞争力排名前五位与后五位的农业上市公司发现相对于其他因素，获现能力与盈利能力对农业上市公司财务竞争力作用更大，但公司财务竞争力的提升仍需各因素的共同支撑。针对以上结论，在宏观层面上，提出了加大政府对农业上市公司的扶持力度与改善农业上市公司发展环境，促进农业产业升级的建议；在微观层面上，结合农业上市公司现阶段财务竞争力状况，从获现能力、盈利能力、成长能力与营运能力等方面提出具体建议。
本文的可能的创新点有：（1）结合现阶段农业上市公司发展现状，选取适当指标构建农业上市公司财务竞争力评价体系。财务竞争力是一个动态发展的概念，企业在不同阶段，面临的外部环境与内部环境不尽相同，本文通过分析现阶段农业上市公司财务状况，筛选适当指标构建适用于现阶段农业上公司财务竞争力评价体系。
（2）丰富了农业上市公司财务竞争力评价的研究方法。目前只有较少学者将熵权法应用于财务竞争力评价中，而农业上市公司财务竞争力评价大多选用因子分析法。
因此本文分别基于因子分析法与熵权法评价农业上市公司财务竞争力，并用 KENDALL检验法对两种不同方法的得分排名进行一致性检验，使结果更加可信、严谨。
关键词：财务竞争力；农业上市公司；指标体系；因子分析法；熵权法
Abstract
In the post-financial crisis era, enterprises are facing increasingly fierce competition.
Fostering and enhancing the competitiveness of enterprises is very important forenterprises to keep long-term competitive advantage. As the key component ofcompetitiveness of enterprises, the importance of financial competitiveness becomingmore and more prominent, and receives more and more attention. Considering theimportant role of agriculture in our national economy, researching listed companies whichare regarded as the representative of advanced cultural technology not only can promote itdevelop fast, but also is good for upgrading agricultural industrialization and the healthydevelopment of national economy. So this dissertation which makes the agricultural listedcompanies as the study object is very meaningful. The main contents and conclusions areas follow:
Firstly, it has reviewed domestic and foreign related research from multiple levels ofresources, knowledge, abilities, integration, etc, and also grasp different scholars'
understanding for its components and evaluation system. On this basis, it finds that thedefinition of the financial competitiveness of academia has not yet formed a unifiedunderstanding and Relevant theoretical system needs to be improved after reviewingdomestic research related with financial competitiveness. Also, the research related withfinancial competitiveness is not so much and research method is single.
Secondly, after elaborated the concept and characteristic of financial competitiveness,it classified its constituent elements into financial strategy, financial resources, financialcapacity and financial execution, and then noted that the financial competitiveness is theorganic integration based on the four elements. In addition, this paper has analyzed theformation mechanism of the financial competitiveness from the identification, acquisitionand integration of financial resources and ability and the related theory.
Thirdly, it has analyzed the development of agricultural listed companies in Shenzhenand Shanghai, found that the management is poor and the appeal for funds is not enough.
Also the scale is small, so it is difficult for them to get benefit from scale. Thegeographical distribution is dispersion, only concentrate in small parts. What's more, theyoperating a wide range of business, the phenomenon of “back farming” is serious. On thisbasis, it selected 18 financial competitiveness indexes to build a evaluation systemcombined design principles and based on the six dimensions of profitability, growth,operating capabilities, solvency, eligible now ability and Scale of strength. Basing on thisevaluation system, with factor analysis and entropy method, this paper made empiricalanalysis with the listed companies in 2013 as the objects. And then the result theKENDALL test finds that results from different way is same, so it verifies the indexselection is reasonable.
Finally, empirical studies have found the following conclusion: the overall level offinancial of agricultural listed companies is not strong, and the sense of financialcompetitiveness has not formed; a small number of agricultural listed companies, thestrength of the overall size is smaller, and most companies can not effectively integrateenterprise resources and capabilities, operating capacity and ability to grow performancein general; to a certain extent, government subsidies and contingency income can affectthe company's profitability, and some companies' profitability is poor; the comprehensiveanalysis of top5 and ranked last 5 agricultural listed companies found that eligible nowability and profitability is more important than other indexes. However, the others are alsocan't be ignored. For the above conclusion, at the macro level, this paper proposesgovernment to increase efforts to support agricultural listed companies and improvecompany's development environment. At the micro level, this paper gives some specificmeasures to increase financial competitiveness combined agricultural listed companies'present situation.
The possible innovations of this paper are as following: the first one is that this paperselects appropriate index to build the evaluation system combined agricultural listedcompanies' present situation. Financial competitiveness is a dynamic concept, the externalenvironment and internal environment is different at different stages. It screens constructappropriate indicators for the evaluation system by analyzing current agricultural listedcompanies' financial condition. The second one is that this paper enriches the researchmethod for agricultural listed companies' financial competitiveness evaluation. At present,only a few scholars entropy method has been applied to financial competitivenessevaluation, the evaluation method of agricultural listed company financial competitivenessis too simple. Therefore, this paper evaluates the financial competitiveness with factoranalysis and entropy method, and use KENDALL to test the two different methods tomake the results more credible.
Keywords: financial competitiveness; agricultural listed companies; the indexsystem;factor analysis method; entropy method
